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Get UK HMRC HS295 2013

0845 9000 444 • the SA Orderline on 0845 9000 404 for helpsheets or go to hmrc.gov.uk/sa This helpsheet explains how gifts are dealt with for Capital Gains Tax purposes, and is mainly concerned with hold-over relief, which in effect allows liability to be deferred and passed to the person to whom the gift is made. It also covers gifts to charities, but it is only an introduction. If you are in any doubt about your circumstances, you should ask your tax adviser. We will also be pleased to help.

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